This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

We examine executive compensation using data from two nationally representative samples of small privately held U.S. corporations conducted ten years apart — in 1993 and 2003. We find that executive pay at small privately held firms increases with firm size and varies widely by industry,...

The research paper examines the participation of commercial banks financing fund to production level of SMEs in Pakistan. The scholar reviews related to this research work suggests that SMEs contribute more than half of the economic establishments in economies of the world; and so as SMEs in...

This study examines the determinants of CEO compensation using data from a nationally representative sample of non-publicly traded corporations. We find that CEO compensation is higher at C corporations than at S corporations, consistent with view that CEOs of small firms can reduce the effect...

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

Viet Nam has made significant progress in expanding social insurance coverage in recent years. However, coverage amongst small and medium-sized enterprises (SMEs) remains very low and very few workers in this sector are expected to receive a pension in retirement. Drawing on two datasets for...

Many business owners are reluctant to pay their taxes as they do not feel the effect of taxes being paid on their well-being and that of their businesses. This is a relatable issue that seeks more tax payers engagement by the taxing authorities/administrators. Notwithstanding, the reluctance by...

I investigate whether and how personal income taxes impact bank lending to small businesses. My empirical design exploits staggered statutory changes of state personal tax in the U.S. as identification and compares loans granted in geographically adjacent counties across state borders with...